Educational information only, not tax advice. Rules and figures change — confirm your situation with a qualified France tax professional before filing.
Marseille · France · Short-term rental taxes
Short-Term Rental Taxes in Marseille
STR income in Marseille is taxed as furnished-rental BIC income under French national rules, with a city-level taxe de séjour collected per guest-night on top.
The 30-Second Answer
- Your rental income is classified as BIC (Bénéfices Industriels et Commerciaux) — not ordinary property income — and you choose between two regimes: Micro-BIC (flat allowance, no bookkeeping) or Régime Réel (actual expenses + depreciation).
- Under Micro-BIC, non-classified furnished rentals get a 30% flat allowance on gross receipts up to €15,000; classified 'meublé de tourisme' properties get a 50% allowance up to €77,700 (2025 thresholds after Le Meur Law changes).
- Marseille levies a taxe de séjour (tourist tax) per guest per night; platforms like Airbnb collect and remit it automatically, but you remain responsible for registering your property at the Mairie de Marseille and obtaining a registration number.
- File your income on Formulaire 2042-C-PRO (attached to your annual income tax return 2042) by the spring deadline each year; Régime Réel filers also submit Liasse fiscale 2031 with supporting accounts.
Deductions
What Marseille STR Hosts Can Deduct
Under Régime Réel, you deduct real costs against BIC income; under Micro-BIC you take a flat allowance instead — you cannot mix the two.
Depreciation (amortissement) cannot create a loss in the current year but unused amounts carry forward indefinitely. Major structural works (reconstruction, extensions) cannot be expensed directly — they must be depreciated. These rules apply under Régime Réel only.
Calendar
Key Dates & Filing Calendar
France's tax year is 1 January – 31 December; returns are filed the following spring. Online filers get a slightly later deadline than paper filers.
Régime Réel hosts who exceed €77,700 in annual receipts are automatically placed in Réel Simplifié; those exceeding €254,000 move to Réel Normal and must file a full commercial balance sheet.
Direction Générale des Finances Publiques (impots.gouv.fr); Le Meur Law (Loi n° 2024-1039, 19 Nov 2024)
Tax Regimes
Micro-BIC vs. Régime Réel: Which Fits Your Marseille Rental?
Both regimes tax BIC income at your marginal income-tax rate plus 17.2% social contributions (or reduced rate if affiliated to a social security scheme). The choice is how you calculate taxable profit.
Micro-BIC
Flat allowance, zero bookkeeping
- 30% flat abatement on gross receipts for non-classified furnished rentals (taxable = 70% of income)
- 50% flat abatement for officially classified 'meublé de tourisme' properties (taxable = 50% of income)
- No need to track individual expenses or maintain accounts
- Cannot deduct actual costs or depreciation — if real costs exceed the abatement, Réel is better
- Declare gross receipts on Formulaire 2042-C-PRO each spring
€15,000 gross (non-classified) / €77,700 (classified meublé de tourisme) — 2025 (loi Le Meur)
Régime Réel
Actual expenses + depreciation — often far lower tax
- Deduct all real operating costs: interest, insurance, repairs, management fees, accountant, utilities, land tax
- Depreciate the property structure (2–3% p.a.) and furniture/fittings (10–20% p.a.) — often the biggest tax saver
- Unused depreciation carries forward indefinitely (cannot create a loss in the current year)
- Requires proper bookkeeping and filing of Liasse fiscale 2031 alongside your 2042
- Elect Réel by notifying the tax authority before the return deadline; election is binding for 2 years
No upper ceiling; mandatory above Micro-BIC thresholds
Depreciation
Amortissement: Depreciating Your Marseille Property
Under Régime Réel, you can depreciate the building, fittings, and furniture — but not the land. Depreciation is a non-cash deduction that can significantly reduce taxable BIC income.
| Asset | Typical write-off period | Notes |
|---|---|---|
| Building structure (gros œuvre) | 40–50 years (2–2.5% p.a.) | Land value excluded; must be separated from total purchase price |
| Roof, façade, general fittings | 20–25 years (4–5% p.a.) | Broken out as a separate component under French component accounting |
| Kitchen, bathroom installations | 10–15 years (6.7–10% p.a.) | Major renovation works that cannot be expensed directly are depreciated here |
| Furniture & household equipment | 5–10 years (10–20% p.a.) | Beds, sofas, appliances, etc.; each item tracked separately |
Depreciation cannot exceed the amount that would reduce taxable profit below zero in any given year. Unused depreciation is carried forward with no time limit and applied in future profitable years.
France does not apply a US-style depreciation recapture tax on sale for LMNP (non-professional) hosts. However, the 2026 Finance Act reform may limit depreciation for newly acquired properties — consult a tax professional for the latest rules.
Taxe de séjour
Marseille's Tourist Tax (Taxe de Séjour)
Marseille levies a per-person, per-night taxe de séjour on paying guests. The host (or platform) collects it from guests and remits it to the city.
The taxe de séjour is set annually by the Marseille city council. Rates vary by accommodation category. Children under 18 are exempt. The tax is separate from your income tax and is not deductible as a business expense for the guest-facing amount collected.
Exact current rates: check the Mairie de Marseille or the official French taxe de séjour simulator at data.gouv.fr
Mairie de Marseille; Direction Générale des Collectivités Locales; trippz.com/tourist-tax/france-marseille
| Booking type | Who collects & remits | What it means for your books |
|---|---|---|
| Airbnb booking | Airbnb collects from guest at checkout and remits directly to Marseille city | You do not handle the cash; no separate remittance needed, but verify Airbnb is set up for Marseille |
| Booking.com booking | Booking.com collects and remits in most French cities including Marseille | Confirm in your Booking.com extranet that tourist tax collection is active for your property |
| Direct booking (your own website) | You collect from the guest and remit to the Mairie de Marseille | Keep a guest register (registre des voyageurs) and remit on the schedule set by the city |
The taxe de séjour collected from guests is a pass-through — it is not your income and should not appear in your BIC revenue. Record it separately in your accounts.
Platforms
How Airbnb, Booking.com & Others Report in France
Under EU DAC7 rules and French law, all major platforms must report your annual earnings to the French tax authority (DGFiP) — regardless of how much you earned.
| Platform | Reports your income | Collects the local lodging tax | Annual earnings summary |
|---|---|---|---|
| Airbnb | Yes — to DGFiP annually (DAC7 + French obligation) | Yes — collects & remits taxe de séjour for Marseille | Available in your Airbnb account (Transaction History / Annual Revenue Summary) |
| Booking.com | Yes — DAC7 reporting to DGFiP | Yes — in most French cities including Marseille (verify in extranet) | Available via Finance > Invoices in the Booking.com extranet |
| Abritel / Vrbo | Yes — DAC7 reporting to DGFiP | Partial — check your listing settings; may require manual remittance | Available in your Abritel host dashboard |
Using Multiple Platforms?
Add up gross receipts from all platforms to determine your total BIC revenue and which regime threshold applies. The DGFiP receives reports from each platform separately — your combined income must be declared accurately on your 2042-C-PRO.
EU DAC7 Directive
Since 1 January 2023, all digital platforms operating in the EU must report seller/host income to national tax authorities annually. In France this means the DGFiP receives your Airbnb, Booking.com and Abritel earnings data each January. Mismatches between platform reports and your tax return may trigger a query from the DGFiP.
Airbnb France Tax Guide 2025 (assets.airbnb.com); EU DAC7 Directive 2021/514; DGFiP (impots.gouv.fr)
Side-by-Side P&L Example
Illustrative Marseille STR — non-classified furnished apartment, €20,000 gross annual rental income
Record-Keeping
Stay Audit-Ready as a Marseille STR Host
French tax law requires hosts to retain supporting documents for at least 6 years. Platforms report your income — keep your own records to reconcile.
| Keep | How long | Why |
|---|---|---|
| All booking confirmations & guest invoices | 6 years | Proves gross BIC revenue declared on 2042-C-PRO matches platform reports |
| Expense receipts (repairs, insurance, utilities, management fees) | 6 years | Required to substantiate Régime Réel deductions if audited by DGFiP |
| Depreciation schedule (tableau d'amortissement) | Life of asset + 6 years | Carried-forward depreciation must be traceable year by year |
| Taxe de séjour collection records & remittance receipts | 6 years | City of Marseille can audit tourist-tax compliance separately from income tax |
| Mairie registration certificate & any change-of-use authorisation | Indefinitely while renting | Le Meur Law (2024) requires a valid registration number for all STR listings |
If you use Régime Réel, consider engaging a French accountant (expert-comptable) who is a member of an approved management centre (Centre de Gestion Agréé). Membership can reduce your income-tax surcharge and the accountant's fees are themselves deductible.
Estimator
Rental Income Tax Estimator
Plug in your rental income and costs to see your likely tax bill.
Your Numbers
Rent from every platform, before costs.
Fees, cleaning, insurance, interest, repairs, depreciation.
Your top bracket; social charges apply on top in France.
Estimated tax owed
Income tax on your net rental profit at your marginal rate.
Illustrative estimate. A simplified model to orient you — it is not tax advice. Confirm your situation with a qualified local professional.
Sources & notes
This page is for educational purposes only and does not constitute tax or legal advice. Tax rules change frequently — always verify current rates and thresholds with the DGFiP (impots.gouv.fr) or a qualified French tax professional before filing.
- Direction Générale des Finances Publiques — impots.gouv.fr — Official French tax authority; BIC regime rules, Micro-BIC thresholds, forms 2042, 2042-C-PRO, 2031
- Airbnb France Tax Guide 2025 (PwC / independent firm) — assets.airbnb.com/help/Airbnb_TaxGuide2025_France_ENGLISH.pdf — income tax, social contributions, VAT overview for French STR hosts
- Loi Le Meur — Loi n° 2024-1039 du 19 novembre 2024 — Strengthens STR regulation; mandatory registration, mayoral quotas, Le Meur Law thresholds; legifrance.gouv.fr
- Cabinet Roche — Seasonal Rentals in France 2025 — cabinet-roche.com/en/seasonal-rentals-in-france-2025/ — practical guide to 2025 rules including Le Meur Law changes
- FrenchTaxOnline — Régime Réel deductions — frenchtaxonline.com/blog/important-rules-for-a-furnished-rental-activity/ — detailed list of allowable deductions under Réel Simplifié
- French-Property.com — Depreciation (amortissement) — french-property.com/news/french_business/taxation_furnished_lettings_depreciation — component depreciation rates for furnished rentals
- Trippz — Tourist tax Marseille — trippz.com/tourist-tax/france-marseille — taxe de séjour rates and structure for Marseille
- Mairie de Marseille — marseille.fr — local taxe de séjour rates, STR registration requirements, change-of-use rules
- EU DAC7 Directive 2021/514 — Platform income reporting obligations to national tax authorities across EU member states, effective 1 January 2023
- Eresrelocation.com — 2026 Finance Act furnished rental reform — eresrelocation.com — overview of planned depreciation limitations for newly acquired furnished rentals under the 2026 Finance Act
Questions
Frequently Asked Questions — Marseille STR Taxes
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